HEMAL SURESH THAKKER Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, the petitioner is challenging the Assessment Order A.O.No.44921 dt.28.03.2020 passed by the 1st respondent under the CST Act, 1956 for the tax period 2015-16.

(2.) The petitioner contends that the 2nd respondent, who is the banker of the petitioner, informed that it received a garnishee notice dt.02.12.2020 from the 1st respondent demanding tax of Rs.1,82,299/- for the above period under the CST Act, 1956; the petitioner then approached his Auditor and then came to know about passing of the impugned Assessment Order; and the petitioner then secured the same by downloading it from the Portal of the Commercial Tax Department.

(3.) The petitioner contends that the impugned Assessment Order refers to issuance of a show-cause notice and also a final notice, but they had not been served on the petitioner and no personal hearing was afforded to the petitioner.